Recently, the state Internet Information Office, the State Administration of Taxation and the State Administration of market supervision jointly issued the opinions on further standardizing the profit-making behavior of webcast and promoting the healthy development of the industry, focusing on building a long-term mechanism of cross departmental collaborative supervision, strengthening the normative guidance of the profit-making behavior of webcast, encouraging and supporting the operation of webcast in accordance with the law, and promoting the standardization and development of the webcast industry in the process of development. The opinions put forward that the webcast platform should earnestly implement the responsibility of the management subject, strengthen the registration management of webcast account and the hierarchical and classified management of account number, submit the personal identity, live account, network nickname, reward account, income type and profit situation of the webcast publisher with profit-making behavior to the wechat and tax departments every half a year, and cooperate with the regulatory authorities to carry out law enforcement activities. The webcast platform and webcast publisher shall maintain the fair competition environment of webcast, and shall not attract traffic and induce consumers to reward and buy goods by means of false marketing and self reward. Webcast platforms and webcast service institutions shall perform the obligation of withholding and paying individual income tax in accordance with the law, and shall not transfer or evade the obligation of withholding and paying individual income tax, and shall not plan and help the webcast publisher to evade tax. The enterprise and individual studios run by the webcast publisher shall set up account books in accordance with the relevant provisions of the state. (outlook new era)